Document Type

Article

Publication Date

1918

Abstract

A study of the accounting systems in use in fruit shipping organizations in the West and Pacific Northwest has disclosed a wide variation in methods and forms, for the detail of the accounting procedure has been allowed to be affected greatly by the varying plans of organization, kind of products handled, and local conditions generally. In standardizing accounting forms and procedure, it was deemed advisable to confine all efforts to devising a system for use in local or assembling associations which market their output through a selling agent and which may or may not operate community packinghouses. Minor modifications of the system and the introduction of other forms may be found advisable in adapting the system to the requirements of associations acting in the dual capacity of assembling and selling organizations, in which case it may be found necessary to provide a record for the segregation of the sale of the fruit by districts. Since there is a wide variation among organizations in this particular, and since local conditions govern the matter, no attempt has been made to cover this point.

Relational Format

article

Series Title

Bulletin (United States. Dept. of Agriculture) no. 590

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.